Accounting and Controlling

Master of Arts (M.A.)

This post-graduate programme takes an international approach to combine theory and practice in providing broad business administration skills focused on International Financial Reporting Standards and Controlling. It builds on the knowledge gained during undergraduate studies, sustainably expands skills and provides opportunities for students to independently develop creative solutions. The programme provides the skills needed to analyse and identify goal-oriented operative and strategic measures, and implement them in new and diverse settings. The individual modules are strongly interactively structured, which not only encourages the participants' presentation skills and powers of articulation but also integrates their wealth of experience and insights into the mastering of complex issues.

Key Facts

Faculty Faculty of Business and Economics
Degree Master of Arts (M.A.)
Structure Full-time
Start Winter semester (1 October)
Duration 3 semesters (4 semesters for students required to complete a placement)
Accreditation Central Evaluation and Accreditation Agency (ZEvA)
Programme Intake 35

to top

Career Prospects

The Berlin School of Economics and Law (BSEL) awards successful students on this programme the internationally recognised Master of Arts (M.A.) degree. The Accounting and Controlling programme provides the skills to effectively take on demanding management and executive tasks in companies active in a range of sectors in international markets and is recognised as qualifying graduates to apply for posts in the senior German civil service (in line with the joint guidelines agreed by the Standing Conference of the Interior Ministers of the Länder (Innenministerkonferenz) and the Standing Conference of the Ministers of Education and Cultural Affairs of the Länder in the Federal Republic of Germany (Kultusministerkonferenz).

to top


The first and second semester move from foundation modules to specialist in-depth studies either focusing on Managerial Accounting/Controlling or Financial Accounting. The third semester is reserved for the researching and preparing the thesis. If a student takes a placement, the programme extends from three to four semesters. Teaching is entirely in English, giving students an opportunity to sustainably improve their comprehension and speaking skills in an English context. This approach also reflects the standard requirements for applicants hoping to work in international companies.


Classes are conducted in a combined lecture/seminar format where students are expected to play an active part. Case studies form one main plank in teaching since this allows the expertise acquired to be applied to real-life issues and problems in practice.

Language of Instruction English
Location Berlin
Placement Students who have completed a bachelor’s degree with less than 210 ECTS (European Credit Transfer System) will be required to complete a work experience placement in the third semester worth 30 ECTS. Students with a bachelor’s degree worth 210 ECTS who have already done supervised work experience during their undergraduate programme may, if they wish so, also take a voluntary placement in the third semester.

Students who were not awarded with ECTS during their undergraduate programme (usually from outside the European Union), will not be asked to complete a placement.
International Cooperation The Berlin School of Economics and Law (BSEL) has close contacts to all over the world.


1. Semester
  • Modul 1: Advanced Financial Accounting
  • Modul 2: Advanced Managerial Accounting
  • Modul 3: International Corporate Finance and Financial Analysis
  • Modul 4: IT-Applications in Accounting
  • Tutorial Seminar
2. Semester
  • Module 1:
    • International Auditing
    • Business Process Management
  • Module 2: Master Pool option
  • Module 3:
    • Special Issues of Managerial Accounting
    • Special Issues of International Accounting
  • Modul 4: Seminar on Accounting and Controlling
  • Tutorial Seminar
3. Semester
  • Colloquium
  • Master Thesis
  • Research Seminar

to top


Applicants must fulfil the following requirements:

  • Bachelor's or equivalent degree in Business Studies
  • Excellent English skills equivalent at least to B2 on the CERF (Common European Reference Framework) e.g. TOEFL iBT 87, IELTS 6.0 and CAE.
  • Evidence specifically of having completed undergraduate courses in Financial Accounting and Managerial Accounting/ Controlling
  • Letter of motivation in English
  • Curriculum Vitae in English
  • By providing a GMAT score of 600 Points or above, you can significantly increase your chance of admission (in this case an English proof is not necessary).

Admission Restriction

If there are more applicants than places, the programme follows a NC (numerus clausus) procedure.

Application Deadlines

Summer Semester Winter Semester
Applicants with a degree from a German university - 15.04.–15.06.
Applicants with a degree from a university abroad - 15.04.–30.05.

to top

Fees and grants

Semester fee Please click for current semester fee information
Tuition fee None
Grants Students may be able to apply for BaföG (German citizens) or DAAD (non-EU citizens) grant.

to top

Student Counselling (for prospective students)



Coordination (for students)

Dagmar Hofmann
Tel. +49 (0)30 30877-1425